纳税事务规划是纳税人在税法公允范围内,通过对企业生产经营等活动统筹规划,以降低企业税负的经济行为。新《企业所得税法》与旧法在税收优惠政策、税率、税前扣除等方面都存在很大差异。企业面对“两税合一”以及相关政策的重大调整这一变革,迫切需要寻找新的、好的纳税思路和纳税方法,即以实现企业自身利益的最大化。 Tax planning is the taxpayers in the tax law within the scope of fairness, through the enterprise production and management activities such as overall planning, in order to reduce corporate tax economic behavior. The new “Enterprise Income Tax Law” and the old law in the tax incentives, tax rates, pre-tax deductions, etc. There are big differences. In the face of the change of the “two taxes and one tax” and the major adjustment of related policies, enterprises urgently need to find new and good ways of tax payment and tax payment, in order to maximize their own interests.